The first AED 375,000 of Taxable Income is generally taxed at 0% under the standard rates.
FTA-registered Tax Agency · TAN 30004113
Corporate tax Consultants Dubai
UAE Corporate tax registration, impact assessment, return filing, free-zone analysis, transfer pricing and FTA support—connected to reliable accounting records.
From accounting profit to Taxable Income
Corporate tax advice should end in a supportable filed position.
A Corporate tax consultant helps a UAE business understand its obligations, calculate Taxable Income, prepare its return and maintain the evidence behind material tax positions.
The calculation normally starts with accounting net profit or loss, followed by adjustments required under the UAE Corporate tax Law. Those adjustments can involve exempt income, non-deductible expenditure, interest limitations, tax losses, reliefs, Related Party transactions, foreign tax credits and elections.
SAIF Chartered Accountants supports mainland companies, Free Zone Persons, family businesses, subsidiaries, branches and international groups. Our audit, accounting, transfer pricing and Tax Agent capabilities help keep the financial statements, tax computation, disclosures and supporting records consistent.
The portion of Taxable Income exceeding AED 375,000 is generally taxed at 9%.
The return and payment are generally due within nine months after the end of the Tax Period.
Eligible persons may elect for relief for qualifying periods ending on or before 31 December 2029.
Key UAE Corporate tax rules
Rates, filings and regimes should be tested separately.
A low or nil tax liability does not necessarily remove registration, return, record-keeping or transfer pricing obligations.
0% and 9% bands
For a person taxed under the standard regime, 0% applies to the first AED 375,000 of Taxable Income and 9% to the portion above that threshold.
Revenue, accounting profit and Taxable Income are different measures.Nine months after the Tax Period
The FTA generally requires the Corporate tax return and payment within nine months from the end of the relevant Tax Period.
Maintain a filing calendar for every registrant in the group.0% on Qualifying Income
A Qualifying Free Zone Person can benefit from 0% on Qualifying Income only when all conditions are met. Other income and failure of a condition require separate analysis.
Ministerial Decision No. 229 of 2025 updated qualifying and excluded activities.AED 3 million revenue threshold
Eligible resident persons with revenue not exceeding AED 3 million may elect for simplified treatment, subject to the rules and prior-period tests.
The relief now covers qualifying Tax Periods ending on or before 31 December 2029.Corporate tax consultancy in Dubai
Three priority areas that change the filed tax position
Good Corporate tax advice separates the general rate from the detailed facts, elections and evidence that determine the final result.
01 · Impact assessment
Identify the rules before calculating the return
Map the entities, activities, income streams, expenditure, ownership, financial periods and available elections. An early assessment distinguishes accounting questions from tax adjustments and identifies where specialist evidence is needed.
02 · Free-zone position
Test QFZP conditions instead of assuming 0%
Review qualifying and excluded activities, customer and counterparty status, adequate substance, de minimis revenue, Permanent Establishments, audited financial statements and transfer pricing compliance under the current free-zone rules.
03 · Filing and FTA support
Connect every return figure to retained evidence
Reconcile the Corporate tax return to the financial statements, approve material positions and preserve the calculation, elections and supporting documents. Registered Tax Agent support can continue if the FTA requests information.
End-to-end support
UAE Corporate tax services
Choose a defined compliance assignment or an ongoing programme covering the return, documentation and FTA follow-up.
Corporate tax registration
Determine the registration position, prepare the EmaraTax application and confirm the Tax Registration Number, Tax Period and filing profile.
Corporate tax impact assessment
Review income streams, exemptions, reliefs, deductible expenditure, elections, tax losses and data gaps before return preparation begins.
Tax return preparation and filing
Reconcile accounting profit to Taxable Income, prepare schedules and disclosures, obtain management approval and file the return through EmaraTax.
Free-zone and QFZP advisory
Assess qualifying status, activities, substance, de minimis results, transfer pricing, audited financial statements and supporting evidence under the current rules.
Transfer pricing and tax groups
Support Related Party and Connected Person compliance, documentation, benchmarking and group-structure or Tax Group eligibility analysis.
FTA review and Tax Agent support
Respond to information requests, assessments and compliance matters through an FTA-registered Tax Agent, with evidence organised around the filed position.
Unsure of your exposure? Start with a Corporate tax impact assessment. For compliance steps, see registration requirements, documents and deadlines or Corporate tax return filing and computations. If the business has ceased, review Corporate tax deregistration and final-period obligations. To check existing calculations and supporting records, arrange a Corporate tax compliance review and health check.
Different businesses, different tests
Who may need Corporate tax advice?
The correct treatment depends on legal form, residence, activities, ownership, revenue, income and available elections or reliefs.
UAE mainland companies
LLCs and other UAE juridical persons need accurate accounts, registration, annual return preparation and support for tax adjustments and elections.
Free Zone Persons
Registration and filing still apply. QFZP status requires a separate review of substance, income, activities, audited accounts and transfer pricing compliance.
Groups and holding structures
Tax Group eligibility, loss transfers, participation exemption, intra-group relief, financing and ownership changes require coordinated analysis.
Foreign companies and branches
Residence, Permanent Establishment, nexus, branch treatment, foreign tax credits and withholding-tax implications should be tested against the facts.
Natural persons in business
A natural person conducting UAE Businesses or Business Activities generally reviews registration once relevant calendar-year turnover exceeds AED 1 million.
Multinational groups
Transfer pricing, Country-by-Country Reporting and the separate Domestic Minimum Top-up Tax framework may add group-level data and filing requirements.
Corporate tax return readiness
Common issues our Corporate tax consultants review before filing
A return can be submitted electronically in minutes; preparing an accurate and supportable position takes disciplined work before submission.
Unreconciled accounting records
The final trial balance, financial statements and tax computation should agree. Suspense balances, old receivables, unsupported provisions and unexplained related-party accounts should be resolved before filing.
Incorrect income classification
Business income, exempt income, Qualifying Income, foreign-source income and gains require different tests. The accounting description alone may not determine the Corporate tax treatment.
Unsupported expense deductions
Business purpose, timing, capital treatment, entertainment limitations, interest rules and payments involving Related Parties or Connected Persons should be supported by records and consistent analysis.
Free-zone assumptions
A free-zone licence does not by itself guarantee 0% Corporate tax. QFZP conditions, qualifying activities, counterparty status, substance and de minimis results must be tested for each Tax Period.
Missing transfer pricing evidence
Domestic and cross-border controlled transactions can fall within the arm’s-length principle. Intercompany services, loans, goods, royalties, cost allocations and owner remuneration need proportionate support.
Late or undocumented elections
Reliefs, elections, Tax Group positions, loss utilisation and transitional choices have conditions and timing requirements. The decision and evidence should be recorded with the return working papers.
Calculation discipline
Do not treat the return as a simple percentage of profit.
A reliable Corporate tax computation explains every material movement between the financial statements and the filed Taxable Income.
- Accounting profit or loss and reporting framework
- Exempt income and participation positions
- Deductible and non-deductible expenditure
- Interest limitation and entertainment expenditure
- Related Party and Connected Person transactions
- Tax losses, reliefs, elections and foreign tax credits
- Free-zone or group-specific adjustments
- Return schedules and reconciliation to source records
Financial statements
Confirm the final accounting result, material balances and reporting basis for the Tax Period.
Tax adjustments
Identify statutory additions, deductions, exemptions, reliefs and elections with supporting evidence.
Controlled transactions
Review Related Party and Connected Person dealings under the arm’s-length principle.
Taxable Income and liability
Apply the appropriate regime and rates, then consider credits, prepayments and available losses.
Return and audit trail
Complete disclosures, reconcile every submitted figure and retain the approval and supporting file.
A repeatable annual cycle
Our Corporate tax compliance process
Designed to surface issues before the filing deadline and leave a clear record of the position taken.
- 01
Discover
Confirm the legal entities, activities, ownership, Tax Periods, registrations and filing obligations.
- 02
Assess
Review accounting records, income, expenditure, exemptions, reliefs, free-zone status and controlled transactions.
- 03
Calculate
Reconcile accounting profit to Taxable Income and prepare supporting schedules, elections and disclosures.
- 04
Approve and file
Explain the position to management, obtain approval and submit the return through EmaraTax by the deadline.
- 05
Defend and improve
Retain the supporting file, respond to FTA queries and strengthen records and controls for the next Tax Period.
Connected specialist support
Corporate tax and transfer pricing belong in the same data story.
Transactions with Related Parties and Connected Persons may affect pricing, deductions, disclosures and documentation. The arm’s-length principle can apply even when formal Master File and Local File thresholds are not met.
Related-party transaction map
Entities, relationships, transaction types, values and data owners.
Arm’s-length support
Contracts, functional analysis, method selection and benchmarking where required.
Return disclosures
Controlled-transaction and Connected Person information aligned with the filed return.
Documentation readiness
Master File, Local File and proportionate supporting records prepared for the applicable facts.
Why SAIF Chartered Accountants
Tax technical support grounded in dependable financial records.
TAN 30004113FTA-registered Tax AgencySince 1994More than 30 years serving UAE businessesIntegrated teamCorporate tax, transfer pricing, audit and accountingPartner-ledDirect access to experienced professionals
Frequently asked questions
UAE Corporate tax FAQs
Plain-language answers based on currently published UAE legislation and FTA guidance. The outcome for a business depends on its facts and later updates.
Ask a Corporate tax specialist →01What does a Corporate tax consultant in Dubai do?+
A Corporate tax consultant assesses how the UAE Corporate tax Law applies to a business, supports registration, converts accounting profit into Taxable Income, reviews exemptions and reliefs, prepares the return and supporting schedules, and assists with FTA correspondence. An FTA-registered Tax Agent can also represent a taxable person before the Federal Tax Authority within the authorised scope.
02What are the standard UAE Corporate tax rates?+
For a Taxable Person subject to the standard rates, the first AED 375,000 of Taxable Income is taxed at 0%, and the portion above AED 375,000 is taxed at 9%. Separate rules apply to Qualifying Free Zone Persons and to multinational groups within the Domestic Minimum Top-up Tax framework.
03When is a UAE Corporate tax return due?+
A Taxable Person generally files the Corporate tax return and pays the Corporate tax due within nine months from the end of the relevant Tax Period. For example, a Tax Period ending 31 December 2025 is generally due by 30 September 2026. Any specific FTA decision or exceptional deadline should also be checked.
04Who must register for UAE Corporate tax?+
Taxable juridical persons must register within the applicable timeline. A natural person generally becomes subject to registration when turnover from Businesses or Business Activities conducted in the UAE exceeds AED 1 million in a Gregorian calendar year; wages, qualifying private investment income and qualifying real estate investment income are excluded from that turnover test. Some Exempt Persons may also be required to register.
05Are UAE free-zone companies automatically exempt?+
No. A Free Zone Person is within the Corporate tax system and generally must register and file. A Qualifying Free Zone Person may benefit from 0% on Qualifying Income if all statutory conditions are met, while other income or a failure to meet the conditions can produce a different result.
06What changed for Small Business Relief in 2026?+
The Ministry of Finance announced that the AED 3 million revenue threshold continues for eligible Taxable Persons and qualifying Tax Periods ending on or before 31 December 2029. Small Business Relief is an election subject to conditions; it is not the same as the 0% rate on the first AED 375,000 of Taxable Income.
07Do transfer pricing rules apply below the Master File and Local File thresholds?+
Yes. The arm’s-length principle can apply to transactions or arrangements with Related Parties and Connected Persons even where the formal Master File and Local File thresholds are not met. Documentation should be proportionate to the facts and capable of supporting the reported outcome.
08Can UAE companies form a Corporate tax Group?+
Eligible UAE resident juridical persons can apply to form a Tax Group where the statutory ownership and other conditions are met. The parent generally needs at least 95% of ownership, voting rights and entitlement to profits and net assets, and members must meet requirements concerning residence, Tax Period and accounting standards. FTA approval is required.
09How long should Corporate tax records be retained?+
The FTA states that records and documents supporting a Corporate tax return should generally be retained for at least seven years following the end of the relevant Tax Period. The appropriate file includes accounting records, reconciliations, agreements, elections, calculations and evidence for material tax positions.
10Does the 15% Domestic Minimum Top-up Tax apply to every UAE company?+
No. The UAE Domestic Minimum Top-up Tax is directed at in-scope multinational enterprise groups with consolidated global revenue of at least EUR 750 million in at least two of the four preceding financial years, subject to the detailed Pillar Two rules. It applies for financial years starting on or after 1 January 2025.
11Can SAIF Chartered Accountants represent a business before the FTA?+
SAIF Chartered Accountants is an FTA-registered Tax Agency under TAN 30004113 and can provide authorised Tax Agent support for Corporate tax matters. The engagement scope, appointment and access permissions should be agreed for each taxable person.
Current UAE guidance
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